Section 86 in Rajasthan Panchayati Raj Rules, 1996
86. Exemption from Octroi.
- Notwithstanding anything contained in these rules, octroi shall not be levied on the following goods, namely: -(i)head loads of cow-dung, fuel, grass, fodder and brush-wood;(ii)goods on which octroi payable is less than one rupee;(iii)arms for the use of the military, police or any other departments of the State or the Central Government;(iv)articles manufactured or produced in the Panchayat Circle;(v)bonafide personal and household goods imported by a person on the occasion of his coming to take up his residence within the Panchayat Circle;(vi)wearing apparel with or without lace, utensils, furniture and articles of food belonging to a marriage party;(vii)machinery imported into any Panchayat Circle for the purpose of setting up new industries or for expansion thereof or for renovation and repairs of machinery in existing Industries, if the importer produces a certificate from the Industries Department of the State verifying the purpose of such import;(viii)fertilizer imported into Panchayat Circle;(ix)all fabricating materials, raw materials and construction materials, brought into any Panchayat Circle for the purpose of setting up new industries or for expansion of existing industries subject to production of certificate from the Director of Industries, Rajasthan, Jaipur or his duly authorised representative that these items are necessary for the aforesaid purposes :Provided that the exemption shall be available for a period of seven years from the date of establishment/expansion of the industry, subject to certificate given by Director, Industries Department;(x)any other thing exempted by the State Government through a special order.Explanation. - (1) The exemption on construction materials shall apply to the material used in the construction of factory shed, office building and chowkidars quarters. It shall not apply to other categories.(2)Raw materials shall not include packing material furniture and fixtures, petrol, oil, lubricants, coal, timber, wood, air conditioning and refrigeration plant and other articles used for electrification.
